BYBON Group Company Limited (SHE:300736)

BYBON Group Company Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Mar 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022	Dec 31, 2020
Cash & Equivalents	46.44	66.28	76.9	59.68	120.63	125.29
Trading Asset Securities	10.68	11.55	9.39	32.06	4.38	-
Cash & Short-Term Investments	57.12	77.83	86.29	91.74	125.01	125.29
Cash Growth	-36.18%	-9.80%	-5.95%	-26.61%	-0.23%	-35.58%
Accounts Receivable	3.99	3.15	4.19	6.97	15.37	23.59
Other Receivables	3.24	0.69	0.11	7.15	-	-
Receivables	7.23	3.84	4.29	14.12	15.37	23.59
Inventory	44.32	27.21	14.56	13.81	15.72	31.71
Prepaid Expenses	-	0.11	0.19	0.18	0.42	-
Other Current Assets	9.08	12.91	16.25	22.02	25	48.65
Total Current Assets	117.75	121.9	121.58	141.87	181.52	229.25
Property, Plant & Equipment	3.61	3.88	6.31	14.79	22.82	3.87
Goodwill	16.86	16.86	16.86	21.09	21.09	21.09
Other Intangible Assets	4.17	4.46	5.71	5.04	3.99	6.27
Long-Term Deferred Tax Assets	5.39	5.64	10.63	7.77	0.87	0.67
Long-Term Deferred Charges	0.46	0.54	0.68	3.47	3.77	5.02
Other Long-Term Assets	0.12	-	-	-	5.74	5.54
Total Assets	148.36	153.28	161.77	194.03	239.81	271.71
Accounts Payable	9.02	5.07	1.58	1.45	1.01	5.79
Accrued Expenses	3.22	7.4	8.54	10.2	10.83	20.41
Short-Term Debt	-	-	-	19.91	-	-
Current Portion of Long-Term Debt	-	-	-	-	6	4
Current Portion of Leases	1.78	1.81	2.55	8.27	12.24	-
Current Income Taxes Payable	1.85	1.74	6.77	6.77	6.38	6.81
Current Unearned Revenue	6.22	5.59	5.31	7.87	13.15	16.64
Other Current Liabilities	35.25	35.63	30.14	12.49	14.34	15.66
Total Current Liabilities	57.34	57.24	54.9	66.97	63.95	69.31
Long-Term Debt	-	-	-	-	10	16
Long-Term Leases	0.89	1.35	2.33	2.17	5.06	-
Long-Term Deferred Tax Liabilities	-	-	-	0.16	0.34	0.53
Other Long-Term Liabilities	-	-	-	-	-	2.12
Total Liabilities	58.23	58.59	57.22	69.29	79.35	87.96
Common Stock	130.07	130.07	130.07	130.07	130.13	130.27
Additional Paid-In Capital	159.81	159.47	163.33	158.63	155.41	156.44
Retained Earnings	-166.06	-161.36	-145.88	-117.32	-84.77	-91.27
Treasury Stock	-33.48	-33.48	-42.96	-46.65	-40.32	-11.69
Total Common Equity	90.33	94.68	104.55	124.74	160.46	183.75
Minority Interest	-0.2	0	-	-	-	-
Shareholders' Equity	90.13	94.69	104.55	124.74	160.46	183.75
Total Liabilities & Equity	148.36	153.28	161.77	194.03	239.81	271.71
Total Debt	2.67	3.16	4.88	30.35	33.3	20
Net Cash (Debt)	54.45	74.67	81.41	61.39	91.71	105.29
Net Cash Growth	-36.24%	-8.27%	32.60%	-33.06%	-12.90%	-45.86%
Net Cash Per Share	0.42	0.58	0.66	0.49	0.70	0.81
Filing Date Shares Outstanding	127.29	127.29	126.51	126.2	126.86	123.97
Total Common Shares Outstanding	127.29	127.29	126.51	126.2	126.86	123.97
Working Capital	60.41	64.66	66.68	74.9	117.58	159.94
Book Value Per Share	0.71	0.74	0.83	0.99	1.26	1.48
Tangible Book Value	69.3	73.37	81.98	98.61	135.38	156.39
Tangible Book Value Per Share	0.54	0.58	0.65	0.78	1.07	1.26
Machinery	-	9.85	14.88	23.08	25.26	25.29

Source: S&P Global Market Intelligence. Standard template. Financial Sources.